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A company has requested clarification on the VAT rates applicable to its equine therapy, accommodation, and catering services. The DGT has ruled that, as these services serve different purposes for the client, they must be taxed independently according to their specific nature.
Cuestión planteada Tipo impositivo aplicable a los servicios prestados por la consultante.
Los servicios de equinoterapia tributan al 10% si se prestan a colectivos desfavorecidos (como niños con discapacidad) o al 21% en otros casos. Los servicios de alojamiento y restaurante tributan al 10% si no son accesorios a otra operación. Al no ser elementos accesorios para el cliente, la equinoterapia, el alojamiento y la manutención constituyen prestaciones independientes con sus propios tipos impositivos.
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